Updated Tax Filing Guidance for Same-Sex Couples

(GayWebSource.com – Gay News & Press Network) – Posted by Michael Lamb – Echelon Magazine

Court actions change the tax lives of married same-sex couples in 8 states

After the U.S. Supreme Court declined to hear appeals, and the Ninth Circuit Court of Appeals issued its ruling, in cases regarding same-sex marriage last week, same-sex couples in the affected states found themselves unsure about their ability to file taxes jointly. This news comes with short notice, however, as today is the last day to file a state income tax return under an extension.

Couples in these states need to know whether their state is now accepting jointly filed tax returns and whether their state has issued clarifying guidance. Although some state revenue departments have not yet issued official statements, the Tax Foundation has contacted revenue officials in each state and released an updated summary.

State guidance is as follow:

Idaho: The Commission is “working on the matter” and hopes to have guidance issued for taxpayers “by the end of the week.” Same-sex marriage began only this morning in Idaho.
Indiana: Married same-sex couples can file jointly right now and can file amended returns to change their status. Indiana has still not issued any formal guidance to its taxpayers on this matter; taxpayers are being told if they call and ask.
North Carolina: Married same-sex couples can file jointly right now. According to the North Carolina Department of Revenue’s Director of Public Affairs, the NC DOR website should be updated by the end of today and a formal directive is being prepared (no release date given).
Oklahoma: Married same-sex couples can file jointly right now. No formal guidance has yet been issued by the Oklahoma Tax Commission.
Utah: Married same-sex couples could file jointly even before the recent developments.
Virginia: Married same-sex couples can file jointly right now and may also amend previously filed state tax returns (within the three-year statute of limitations period for amendment), per Virginia Department of Taxation Tax Bulletin 14-7.
West Virginia: Married same-sex couples can file jointly right now. According to a Department of Revenue spokeswoman, a formal guidance document is in the works and will be issued “soon.”
Wisconsin: Married same-sex couples can file jointly and may amend previously filed state tax returns (within the statute of limitations period for amendment), per the newly updated Wisconsin Department of Revenue website.
Alaska and Nevada do not have individual income taxes.
Confirmation of filing statuses is through direct communication (telephone and email) with revenue officials in each state as well as any published statements or official documents.